Efficacy of internal control and controlling business risks

Companies can gain additional efficiency in designing and implementing or assessing internal control by focusing on only those financial reporting objectives directly applicable to the company’s activities and circumstances, taking a risk based approach to internal control. It is important for any o...

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Bibliographic Details
Main Author: Luminiţa IONESCU
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2010-06-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/471